https://www.taxtmi.com/acts?id=23130 Where online information and database access or retrieval services are supplied from a non-taxable territory to recipients in the taxable territory, the non-resident supplier is liable to pay IGST; intermediaries are deemed suppliers unless they satisfy conditions regarding invoicing, payment collection, delivery authorisation, and terms setting. Non-resident suppliers must obtain a single registration under a Simplified Registration Scheme, and any in-territory representative or appointed person must register and be liable to pay IGST on the supplier's behalf. en-us Mon, 28 Nov 2016 10:59:17 +0530 Tue, 29 Nov 2016 16:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23130 Where online information and database access or retrieval services are supplied from a non-taxable territory to recipients in the taxable territory, the non-resident supplier is liable to pay IGST; intermediaries are deemed suppliers unless they satisfy conditions regarding invoicing, payment collection, delivery authorisation, and terms setting. Non-resident suppliers must obtain a single registration under a Simplified Registration Scheme, and any in-territory representative or appointed person must register and be liable to pay IGST on the supplier's behalf. Act-Rules Bill Mon, 28 Nov 2016 10:59:17 +0530 https://www.taxtmi.com/acts?id=23130